ALEX MERCHANTS PVT LTD(SINCE MERGED WITH MANI SUARE LTD),KOLKATA vs. I.T.O WD - 12(1),KOLKATA, KOLKATA

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ITA 1679/KOL/2013Status: DisposedITAT Kolkata20 July 2016AY 2006-073 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, citing the principle that law aids the vigilant and not those who sleep on their rights, decided to treat the appeal as unadmitted. This decision was based on precedents where appeals were dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but the assessee failed to appear on each occasion, even after being informed of the hearing dates. The assessee also did not file any adjournment petitions.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearings despite repeated opportunities.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, KOLKATA BENCH ‘B’, KOLKATA

Before: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Respondent: Shri Ghyas Uddin, JCIT, Sr.DR
Hearing: 20.07.2016Pronounced: 20.07.2016

ORDER Shri S.S.Viswanethra Ravi, J.M. This appeal is preferred by the assessee against the order dated 14.01.2013 passed by the CIT(Appeals)-XII, Kolkata in Appeal No. 528/XII/12(1)/08-09 for the assessment year 2006-07 passed under section 143(3) of the I.T.Act.

2.

At the time of hearing, nobody appeared on behalf of the assessee today i.e., on 20.07.2016, despite the fact that the date of hearing on 20.07.2016 was informed to the assessee, when it was last fixed for hearing on 01.06.2016 and the assessee filed adjournment petition on that date. It is, therefore, presumed that in spite of date of hearing being informed, the assessee did not appear before the Bench on the date of hearing or even send any adjournment petition. On earlier several occasions also, the appeal was fixed for hearing but the assessee either did not turn up at the time of Alex Merchants Pvt. Ltd. Assessment Year: 2006-07 hearing or sought for adjournment. This time also, the assessee did not appear at the time of hearing nor even he sought for adjournment. It, therefore, appears that the assessee is not interested to prosecute the matter.

3.

The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum, “VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT’. Considering the facts and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), we treat this appeal as unadmitted.

4.

Similar view has been taken by the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) wherein it has been held as under:

“if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee.

6.

Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the Alex Merchants Pvt. Ltd. Assessment Year: 2006-07 appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same.

7.

So by respectfully following the view taken in the cases cited supra, we dismiss the appeal of the assessee for non-prosecution.

8.

In the result, the appeal filed by the assessee is dismissed. Order Pronounced in the Open Court on 20th July, 2016.

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